1. U.S. Code
  2. title 26
  3. subtitle F
  4. chapter 64
  5. subchapter B
  6. § 6316

View all text of Subchapter B [§ 6311 - § 6317]

§ 6316. Payment by foreign currency

The Secretary is authorized in his discretion to allow payment of taxes in the currency of a foreign country under such circumstances and subject to such conditions as the Secretary may by regulations prescribe.

(Aug. 16, 1954, ch. 736, 68A Stat. 778; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

CITE AS: 26 USC 6316